Bill H.B. 143
This bill would require certain businesses that sell items subject to the sales and use tax via independent contractors located within Vermont to collect and remit sales tax such that a person making sales that are taxable would be presumed to be soliciting business through an independent contractor, agent, or other representative if the person enters into an agreement with a resident of Vermont under which the resident, for a commission or other consideration, directly or indirectly refers potential customers, whether by a link on an internet website or otherwise, to the person if the cumulative gross receipts from sales by the person to customers in the state who are referred to the person by all residents with this type of an agreement with the person are in excess of $ 10,000 during the preceding tax year. The presumption may be rebutted by proof that the resident with whom the person has an agreement did not engage in any solicitation in the state on behalf of the person that would satisfy the nexus requirements of the United States Constitution during the tax year in question.
